Analisis Kinerja Keuangan Berdasarkan Rasio Keuangan Pada Perusahaan Umum Daerah Tirta Mayang Kota Jambi Tahun 2021-2023

Mahardika, Raditya and Friyani, Rita and Sari Wendry, Widya (2025) Analisis Kinerja Keuangan Berdasarkan Rasio Keuangan Pada Perusahaan Umum Daerah Tirta Mayang Kota Jambi Tahun 2021-2023. S1 thesis, Universitas Jambi.

	Text ABSTRAK.pdf Restricted to Repository staff only Download (123kB)
	Text BAB 1.pdf Restricted to Repository staff only Download (194kB)
	Text BAB 5.pdf Restricted to Repository staff only Download (80kB)
	Text COVER.pdf Restricted to Repository staff only Download (42kB)
	Text DAFTAR PUSTAKA.pdf Restricted to Repository staff only Download (136kB)
	Text SKRIPSI_RADITYA MAHARDIKA_C1C021229.pdf Restricted to Repository staff only Download (1MB)
	Text HALAMAN PENGESAHAN.pdf Restricted to Repository staff only Download (301kB)

Abstract

ABSTRAK Penelitian ini bertujuan untuk menganalisis kinerja keuangan PERUMDA Tirta Mayang Kota Jambi selama periode 2021–2023 dengan menggunakan pendekatan rasio keuangan yang meliputi rasio profitabilitas, likuiditas, aktivitas, dan solvabilitas. Metode yang digunakan adalah deskriptif kuantitatif dengan pendekatan studi kasus terhadap satu objek penelitian. Hasil analisis menunjukkan bahwa rasio profitabilitas, seperti Gross Profit Margin (GPM), Net Profit Margin (NPM), dan Return on Assets (ROA), mengalami peningkatan, yang mencerminkan efisiensi dan efektivitas pengelolaan sumber daya. Namun, Operating Profit Margin (OPM) sempat menurun pada tahun 2022 sebelum kembali membaik di tahun berikutnya. Dari sisi likuiditas, rasio Current dan Quick menunjukkan penurunan meskipun masih dalam batas wajar, sementara Cash Ratio tetap rendah. Rasio aktivitas seperti Total Asset Turnover (TATO) stabil, sedangkan Fixed Asset Turnover (FATO) menurun, dan Working Capital Turnover (WCTO) mengalami peningkatan signifikan. Pada aspek solvabilitas, peningkatan Debt to Equity Ratio (DER) dan Debt to Asset Ratio (DAR) mencerminkan meningkatnya ketergantungan pada pendanaan utang. Secara keseluruhan, kinerja keuangan perusahaan menunjukkan arah yang positif, meskipun masih terdapat beberapa aspek yang memerlukan perhatian lebih lanjut. Kata kunci : Kinerja Keuangan, Rasio Keuangan, Profitabilitas, Likuiditas, Aktivitas, Solvabilitas, PERUMDA Tirta Mayang Kota Jambi ABSTRACT This study aims to analyze the financial performance of PERUMDA Tirta Mayang Kota Jambi during the 2021–2023 period using financial ratio analysis, including profitability, liquidity, activity, and solvency ratios. The research method applied is descriptive quantitative with a case study approach focusing on a single subject. The results indicate that profitability ratios such as Gross Profit Margin (GPM), Net Profit Margin (NPM), and Return on Assets (ROA) have improved, reflecting enhanced efficiency and effectiveness in resource management. However, Operating Profit Margin (OPM) declined in 2022 before recovering in the following year. In terms of liquidity, the Current and Quick Ratios declined but remained within acceptable levels, while the Cash Ratio remained below ideal standards. Activity ratios such as Total Asset Turnover (TATO) were stable, Fixed Asset Turnover (FATO) decreased, and Working Capital Turnover (WCTO) showed significant improvement. For solvency, rising Debt to Equity Ratio (DER) and Debt to Asset Ratio (DAR) indicate increased reliance on debt financing. Overall, the company’s financial performance shows a positive trend, although certain aspects still require further attention. Keywords : Financial Performance, Financial Ratios, Profitability, Liquidity, Activity, Solvency, PERUMDA Tirta Mayang Kota Jambi

Type:	Thesis (S1)
Uncontrolled Keywords:	Kinerja Keuangan, Rasio Keuangan, Profitabilitas, Likuiditas, Aktivitas, Solvabilitas, PERUMDA Tirta Mayang Kota Jambi
Subjects:	L Education > L Education (General)
Divisions:	Fakultas Ekonomi dan Bisnis > SI Akuntansi
Depositing User:	RADITYA MAHARDIKA
Date Deposited:	08 Jul 2025 02:30
Last Modified:	08 Jul 2025 02:30
URI:	https://repository.unja.ac.id/id/eprint/81900

Actions (login required)

View Item